Median Listing Price
$600k
Sample of ~50 active STR-suitable listings analyzed.
Median Land Ratio
15%
Lower is better — leaves 85% of purchase price as depreciable basis.
Bonus-Eligible %
25.5%
Median % of purchase price classifiable as 5-yr or 15-yr property under §168(k).
Federal Savings @ 37%
$57k
Median federal tax savings on a $600k purchase. Range $48k–$65k.
Why Hocking Hills ranks #15
Ohio's cabin STR corridor south of Columbus. OH full conformity plus consistently low Hocking Hills land ratios (rural southeastern Ohio is assessed cheaply) drive one of the strongest Midwest bonus-dep profiles. Inventory leans heavily to purpose-built STR cabins with hot tubs, fire pits, and outdoor kitchens — the exact amenity stack that carries a 15-year classification.
1. Land ratio drives the math
Mountain and forested terrain is assessed cheaply by county tax authorities. Hocking Hills's land ratio runs ~15%, well below the 35–55% typical of coastal or urban markets. On a $600k purchase, that's roughly $90k of land vs. $510k of depreciable basis.
2. Full state conformity stacks federal and state benefits
OH conforms fully to federal §168(k), so Hocking Hills investors get both the federal AND state deduction. The Total Tax Benefit column in the DepreciMax Top 50 reflects this stacking — federal savings at the 37% top marginal rate plus state savings at OH's top marginal rate. Same property in a decoupled state would produce the same federal deduction but no state add-on.
See live Hocking Hills listings
Every active Hocking Hills short-term rental listing, ranked by estimated bonus depreciation potential. Sort by price, beds, or DepreciMax medal tier. Free — no signup.
How the score is calculated
Hocking Hills's DepreciMax Score is the aggregate score across ~50 active listings run through our proprietary algorithm. We use multiple inputs — including land values and AI photo recognition — closely calibrated over time against a completed cost segregation study on a benchmark short-term rental.
More detail in the Top 50 Markets methodology section.
Snapshot date: May 2026. Sample listings are real active listings from Realtor.com — actual addresses shown. Bonus depreciation outcomes vary by individual property; this report estimates ranges for typical purchases. Not tax advice — consult your CPA before making investment decisions.
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All 50 markets ranked by bonus depreciation score, with category filters and the full methodology.
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